Tax Imposed on the Maker of Auto Seat Covers Upon Individual Orders
BIR Ruling No. 397-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 29, 1958
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July 29, 1958 BIR RULING NO. 397-58 Mr. P. C. Salita 1510 Laong Laan Sampaloc, Manila S i r : In reply to your letter dated March 31, 1958, which was referred to this Office by the City Treasurer, Manila, I have the honor to inform you that as you make auto seat covers only upon individual orders of your customers, you are classified as an independent contractor, subject to the 3% tax prescribed in Section 191 of the Tax Code, as amended. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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